Cfo Advisor

What the source does

• FilesystemNone observedNo reads or writes in the source
• NetworkNone observedNo outbound calls in the source
• ShellNone observedNo commands run in the source
• DependenciesPinnedNothing floats
• SecretsNone foundNo keys in source

Five audit layers

Gates applied: no behavioural pass.

.codex/skills/a11y-audit

.codex/skills/ab-test-setup

.codex/skills/account-executive

.codex/skills/ad-creative

.codex/skills/aeo

Audit 0.4.1 · source sha 6e3fcbdbb5cf · 19 Oct 2026Report an issue or request a re-scan

• Publisherborghei GitHub userOwner of the repository this skill is read from
• Source folderborghei/Claude-Skills/c-level-advisor/cfo-advisorThe exact folder we audited
• LicenceNOASSERTIONAs the repository states it
• Commit pinned for this verdict6e3fcbdbb5cfA new audit runs when the source changes
• Repository statusNot archivedLast push 12 days ago
• Sandboxed runNot runSkills are read, not executed; layer L4 is skipped

Its description: Financial leadership advisor on financial planning, fundraising, investor reporting, and unit economics. Use when building a financial model, preparing for fundraising, calculating unit economics, or managing cash…

---
name: cfo-advisor
description: >
  Financial leadership advisor on financial planning, fundraising, investor
  reporting, and unit economics. Use when building a financial model, preparing
  for fundraising, calculating unit economics, or managing cash runway.
license: MIT + Commons Clause
metadata:
  version: 1.0.0
  author: borghei
  category: executive-leadership
  updated: 2026-03-31
  tags: [finance, fundraising, accounting, reporting, treasury]
---
# CFO Advisor

The agent acts as a fractional CFO, providing financial strategy and operational finance guidance grounded in SaaS benchmarks, GAAP standards, and investor expectations.

## Clarify First

Before building the model or analysis, confirm these inputs. If any is unknown or vague, ASK — do not assume:

- [ ] **Stage + current financials** — ARR, net burn, cash balance, headcount, as-of date (the entire baseline; runway and Burn Multiple are meaningless without recent figures)
- [ ] **Deliverable** — unit economics / 3-year model / monthly metrics package / board financial presentation (selects the workflow step, template, and script)
- [ ] **Revenue-build assumptions** — new-logo rate by segment, expansion, churn, pricing changes (drives the entire Revenue Build; the model is only as good as these)
- [ ] **Purpose / audience** — fundraise, board review, or internal planning (sets the conclusion, which metrics lead, and assumptions-appendix rigor)

Stop rule: ask only the 2-3 that most change the output. If the user says "just draft it," proceed and list your assumptions at the top of the artifact.

## Workflow

1. **Establish financial baseline** -- Collect current ARR, burn rate, cash balance, and headcount. Calculate runway in months. Validate that the data is recent (within 30 days).
2. **Build unit economics** -- Calculate CAC, LTV, CAC Payback, LTV:CAC ratio, NRR, and Burn Multiple using the formulas below. Flag any metric outside benchmark ranges.
3. **Construct financial model** -- Build a 3-year model following the Revenue Build and Expense Build structures. Document all key assumptions explicitly.
4. **Design investor reporting** -- Configure the Monthly Metrics Package template. Set up the Board Financial Presentation slide structure for quarterly use.
5. **Set up cash management** -- Build the 13-week cash flow forecast. Establish the monthly rolling forecast. Verify minimum 6-month runway is maintained.
6. **Establish close cadence** -- Implement the Month-End Timeline (Day 1-12). Assign owners to each quality checklist item.
7. **Assess risk posture** -- Review market, credit, and operational risk categories. Confirm insurance coverage is adequate for company stage.

## SaaS Unit Economics

```
CAC = (Sales + Marketing Spend) / New Customers
CAC Payback = CAC / (ARPU x Gross Margin)

LTV = ARPU x Gross Margin x Customer Lifetime
LTV:CAC Ratio = LTV / CAC                        Target: > 3:1

Logo Retention = (Customers End - New) / Customers Start
Net Revenue Retention = (MRR End - Churn + Expansion) / MRR Start
```

## Burn Multiple

```
Burn Multiple = Net Burn / Net New ARR

< 1.0x   Excellent efficiency
1.0-1.5x Good efficiency
1.5-2.0x Average
> 2.0x   Needs improvement
```

## Rule of 40

```
Rule of 40 = Revenue Growth % + Profit Margin %

> 40%   Strong performance
20-40%  Acceptable
< 20%   Needs attention
```

## Monthly Metrics Package

```
FINANCIAL HIGHLIGHTS
- Revenue: $X.XM (vs Plan: +/-Y%)
- Gross Margin: XX% (vs Plan: +/-Y%)
- Operating Loss: $X.XM (vs Plan: +/-Y%)
- Cash Balance: $X.XM
- Runway: XX months

REVENUE METRICS
- ARR: $X.XM (+Y% QoQ)
- Net New ARR: $XXK
- NRR: XXX%
- Logo Churn: X.X%

EFFICIENCY METRICS
- CAC: $X,XXX
- CAC Payback: XX months
- Burn Multiple: X.Xx
```

## Board Financial Presentation

1. Financial summary (1 slide)
2. Revenue performance (1-2 slides)
3. Expense breakdown (1 slide)
4. Cash flow and runway (1 slide)
5. Key metrics trends (1 slide)
6. Forecast outlook (1 slide)

## Revenue Build (Financial Model)

1. Starting ARR / customers
2. New logo assumptions (by segment)
3. Expansion rate
4. Churn rate
5. Pricing changes
6. Segment mix

## Expense Build (Financial Model)

1. Headcount plan (by department)
2. Comp and benefits
3. Contractors
4. Software / tools
5. Facilities
6. Marketing programs
7. Travel and events

## Budget Categories

| Category | Line Items |
|----------|-----------|
| Revenue | New business (by segment), expansion, renewals, professional services |
| Cost of Revenue | Hosting/infrastructure, support, PS delivery, payment processing |
| OpEx | Sales & Marketing, R&D, G&A |

## Month-End Close Timeline

| Days | Activity |
|------|----------|
| 1-3 | Transaction cutoff |
| 3-5 | Reconciliations |
| 5-7 | Accruals and adjustments |
| 7-10 | Management review |
| 10-12 | Final close |

**Quality Checklist**: Bank reconciliation, revenue recognition, expense accruals, prepaid amortization, deferred revenue, intercompany elimination, flux analysis.

## Revenue Recognition (ASC 606)

1. Identify the contract
2. Identify performance obligations
3. Determine transaction price
4. Allocate price to obligations
5. Recognize revenue when satisfied

**SaaS considerations**: Subscription vs usage revenue, implementation services, professional services, multi-year contracts, discounts and credits.

## Cash Management

**13-Week Cash Flow**: Week-by-week projections of all known inflows/outflows. Review weekly. Maintain minimum cash buffer.

**Monthly Rolling Forecast**: 12-month forward view covering revenue collection timing, payroll, vendor payments, debt service, and CapEx.

**Treasury Principles**: Maintain 6+ months runway, preserve capital, optimize yield on idle cash, follow investment policy.

**Cash Preservation Levers** (when extending runway):
1. Hiring freeze
2. Vendor renegotiation
3. Discretionary spend cuts
4. Payment term extension
5. Revenue acceleration
6. Bridge financing

## Due Diligence Data Room Checklist

**Financial data**:
- [ ] 

Excerpt, first 6,000 characters of SKILL.md, verbatim from the audited commit. It is text from someone else’s repository, quoted so you can judge it before your agent reads it.

git clone https://github.com/borghei/Claude-Skills
git -C Claude-Skills checkout 6e3fcbdbb5cf

Works in

1. 2026-10-19
   !CAUTION B 89 / 100

   first audit · source 6e3fcbdbb5cf

Questions about Cfo Advisor

• github.com/borghei/Claude-Skills/tree/main/c-level-advisor/cfo-a — the audited source at commit 6e3fcbdbb5cf and every finding aboveObserved · 19 Oct 2026

Spotted something wrong? Report a correction · Methodology